Skip to content

Processing Supplemental Appropriations and Reductions

Issued: March 10, 2010
Updated: April 22, 2022 – View Changes

FPP A.047

Overview

Applicable to

State agencies and institutions of higher education.

Policy

House Bill 2, 87th Legislature, Regular Session, reduced certain appropriations and made supplemental appropriations.

House Bill 5, 87th Legislature, 2nd Called Session, made supplemental appropriations.

House Bill 9, 87th Legislature, 2nd Called Session, made supplemental appropriations.

Senate Bill 8, 87th Legislature, 3rd Called Session, made supplemental appropriations.

The Comptroller’s office established an account in the Uniform Statewide Accounting System (USAS) for the transfer of appropriation year (AY) 21 reductions from existing appropriations.

Please refer to the HB 2 / HB 5 / HB 9 / SB 8 LBB ABEST/USAS Crosswalk provided by your appropriation control officer (ACO). Review program cost accounts (26 profiles) to ensure the correct relationship of program codes (D04 profiles) and appropriation numbers (20 profile).

Agencies expending supplemental appropriations on activity related to significant disaster events must establish a separate USAS 26 Program Cost Account Profile (PCA) that infers the assigned supplemental appropriation number and USAS D19 PCA Group as outlined in Tracking Expenditures and Revenues Related to Natural Disaster Relief Efforts (FPP K.014).

Agencies receiving supplemental appropriations from the American Rescue Plan Act of 2021 must include the five-digit ALN number at the beginning of the Title field on the 26 Program Cost Account Profile as outlined in Coronavirus Relief Federal Funding Accounting Policy for the State of Texas (FPP A.048).

Note: Agencies should exclude supplemental appropriations and reductions from their APS011 calculation. Contact your ACO for specific instructions.

State agencies and institutions of higher education must complete these profiles and transactions by Dec. 21, 2021.

Changes to this Document
Date Updates
04/22/2022 Updated guidance for construction appropriations related to SB 8, 87th Legislature to align with the final rule for the American Rescue Plan Act of 2021 (federal bill)
12/30/2021 Updated to include instructions for American Rescue Plan Act of 2021 appropriations
12/13/2021 Updated to reflect instructions for AY21/AY22 per HB 5, HB 8 and SB 8, 87th Legislature, Called Sessions
07/02/2021 Updated to reflect instructions for AY21 per HB 2, 87th Legislature, Regular Session
06/14/2019 Updated to reflect instructions for AY19 per SB 500, 86th Legislature, Regular Session